It's that time of year again, with the Christmas party season set for gastronomic take-off. The two big, complex questions are where to go and what to eat. As for places to go, there's an abundance of choice this year, especially with all the new hotels that have opened during 1998.

With seasonal dishes, there's a certain reluctance on the part of many restaurants to serve up those twin staples of Christmas fare, turkey and ham. Many restaurants are putting a lot of effort into devising more original Christmas dishes that aren't necessarily seasonal, but which will certainly be enticing for the palate.

Many hotels in Dublin and the rest of the country are offering exceptionally varied seasonal menus.

In Dublin, the new Fitzwilliam Hotel on St Stephen's Green has two of Conrad Gallagher's restaurants, while this young, renowned chef also has Lloyds restaurant in Upper Merrion Street. Among the multitude of hotels that have opened in Dublin this year, you could also try the new Great Southern at Dublin airport, which has a fine restaurant.

Outside Dublin, many hotels old and new will be doing Christmas specials over the coming weeks. Their numbers include the Hodson Bay near Athlone, the Galway Bay at Salthill and the Connemara Coast at nearby Furbo.

Hotel numbers include those in the North, where recent hotel openings include the Hilton in Belfast. The Northern Ireland Tourist Board office in Nassau Street, Dublin, has a tremendous selection of suggestions for Northern hotels offering Christmas delights, all at very sound value.

Lots of restaurants will be joining their hotel counterparts throughout Ireland in presenting seasonal menus. If you want a carefully calculated break from the seasonal stuff (and stuffing), the numerous ethnic restaurants in Dublin and other cities and towns will offer a welcome non-traditional choice. Among the best-known of the many ethnic restaurants are Wong's three restaurants and Ayumi-Ya's two restaurants, all in the Dublin area.

As for menus, it's interesting that Terry McCoy of the Red Bank in Skerries, Co Dublin, who's the current president of the Restaurants Association of Ireland, won't be serving much in the way of traditional seasonal fare in his own restaurant. Instead, he will be concentrating on his usual seafood dishes, although he concedes that for his own Christmas dinner, he could just opt for turkey and ham.

In the Dublin area, many distinct parts of the city have clusters of restaurants that will be serving up lots of enticing menus over the next few weeks, in the hectic run-up to Christmas.

One of those areas is Temple Bar, where Fitzers has one of its establishments. The Christmas dinner menu here includes venison and fillet of beef, with a vegetarian lasagne. Fitzers is also doing turkey in an original way, escalope-style, pan-fried and finished with wild mushrooms and fresh cranberry sauce.

The Auriga restaurant nearby is also noted for its coolly modern menus and decor. Its Christmas menus have some highly original dishes, including such main courses as blackened swordfish, supreme of turbot and homemade vegetarian spring roll.

In and around the city centre, there's lots more choice. Balducci's in Westmoreland Street has some interesting menus for the season. Jacques Gailly says they will be offering good food at good value, adding some seasonal dishes to regular menus. They'll be putting some seasonal touches to regular dishes like grillades, pasta and pizza.

Vaughan's restaurant in the Parnell West Hotel offers international cuisine and party menus. The K Cafe in the Irish Design-Kilkenny shop in Nassau Street has a new, sparkling look to it.

Fitzers also has a hectically busy place in Dawson Street. FXB's in Lower Pembroke Street has a fine festive atmosphere; it's one of several FXB's around the Dublin area.

Also around the city centre, it's worth trying Morels in Lower Leeson Street. It has a Christmas set dinner menu that includes such tempting main courses as roast pheasant and supreme of salmon, while desserts include traditional plum pudding and iced Cassata Yule log. Morels also has a Christmas lunch menu.

Mitchells in Kildare Street won't be doing a specifically Christmas lunch menu but it will be adding a couple of Christmas-type dishes; the place will be as packed as ever.

The Lord Edward and the Old Dublin are two more very well established Dublin dining out spots, both excellent venues for Christmas dining out. The Galway Hooker at Heuston station is a newer venue.

Ballsbridge and Donnybrook are two areas close to the city centre with high class restaurants like Ernie's in Donnybrook, Le Coq Hardi in Pembroke Road and Fitzers in the RDS. The esteemed Rolys will no doubt be just as packed to the gills as ever. Upper Baggot Street has Penhalligan's, while Lower Baggot Street has Latchford's. McGrattan's is just off Lower Baggot Street.

Centres adjacent to Dublin, like Blackrock, Castleknock, Dun Laoghaire, Leixlip and Malahide are all well equipped with restaurants. Kingswood Country House, off the Naas Road, just beyond Newlands Cross, is a great place for a traditional meal in a traditional atmosphere.

But such is the demand that already, many are booked out for the weeks coming up to Christmas. The problem is exemplified by John O'Byrne of Dobbins; he's already booked out. Some regulars too had the sensible precaution of reserving their tables last Christmas! Dobbins also has the Samuel Beckett restaurant in Leixlip, which has been open about a year.

Outside the capital, many excellent venues will be serving special menus for Christmas, including Aherne's seafood restaurant and accommodation in Youghal, Co Cork, which is doing some tempting Christmas menus, including Aherne's special dessert selection. John Fitzgibbon says that their Christmas menu comes in both a la carte and set menu form.

West Cork has plenty of restaurants open at this time of year, including Chez Youen in Baltimore and Clarets in Bantry, which is doing seasonal lunches and dinners.

In Cork city, any number of restaurants are either serving their usual menus or adding seasonal touches. In MacCurtain Street, you could try Greene's or Isaacs restaurants; in the latter, there won't be any turkey and ham but perhaps instead, smoked turkey.

Michael Clifford's new restaurant, Michael's, at the top of Patrick Street, is warm and welcoming, with sunflowers being one of the featured themes of the decor. Regular main courses include bacon and cabbage; baked cod; caramelised pork and ginger stir fry and tagliatelle pasta. Michael's is doing a Christmas lunch menu for £14 and a Christmas dinner menu for £18.

At the other end of the country, Reg Ryan's St John's country house and restaurant in Fahan, near Buncrana in Co Donegal, has long been renowned for fine dining out and he's doing some Christmas specials over the next few weeks. Regular dishes on his a la carte menu have strong local connections, like Inishowen oysters, among the starters, and rack of Donegal lamb and Mulroy Bay scallops among the main courses.

In the North, especially around Belfast and north Down, there's a great choice of both middle-of-the-road and gourmet restaurants. Restaurants like Roscoff's and Nick's Warehouse in central Belfast and Shanks restaurant in Bangor, Co Down, come trailing clouds of favourable reviews.

The Old Inn at Crawfordsburn in north Down is a recommended favourite; it's certainly long established, since 1614 in fact. It has a very fine selection of seasonal menus, and it does turkey, but with a difference. It's Antrim turkey, with sugar baked ham, smoked chipolatas, chestnut stuffing and homemade cranberry sauce, are all very delicious.